A85015 A8 Ruling Active

The tariff classification of electric light sculptures from China.

Issued July 11, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

The tariff classification of electric light sculptures from China.

CBP rationale

The applicable subheading for these electric light sculptures, item numbers 97028, 97031, 97042 and 97043, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal.

Full text

NY A85015 July 11, 1996 CLA-2-94:RR:NC:GI:227 A85015 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Rd. BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of electric light sculptures from China. Dear Ms. Smith: In your letter dated June 11, 1996, you requested a tariff classification ruling. At issue is the classification of electric light sculptures, measuring approximately 2 feet at the longest dimension, that are identified as follows: a) Standing reindeer, item number 97028 b) Candy cane, item number 97031 c) Wreath, item number 97042 d) Ho Ho Ho Santa, item number 97043 The electric light sculptures are constructed of heavy duty wire frames and covered by colored tubes of add-on lights which incudes 4 spare bulbs. The applicable subheading for these electric light sculptures, item numbers 97028, 97031, 97042 and 97043, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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